In accordance with Section 109 (1) of the Municipalities
Act, Chapter M-24, taxes and rates for the year 2010, with effect January 1,
2010, for the Town of Stephenville, as approved at the Special Meeting of
December 15, 2009, are hereby publicized:
DUE DATE for taxes levied in 2010 is March 31, 2010.
PROPERTY TAX
a. 9.0 mills per $1,000 of assessed value
for Residential property;
b. 9.5 mills per $1,000 of assessed value
for Commercial property
REMISSION OF TAX for the year
2010 is subject to the following conditions:
A. Based on previous
year's income on a sliding scale as follows:
____________________________________________________________
If your
combined household
gross earnings
before
deductions for
2009 were: Your 2010 Property
Tax will be:
____________________________________________________________
Below $10,500.00 $75.00 Property Tax
$10,500.01 - $11,500.00 $75.00 Property Tax or 30% of annual property tax rate, whichever amount is greater
$11,500.01 - $12,500.00 $75.00 Property Tax or 40% of annual property tax rate, whichever amount is greater
$12,500.01 - $13,500.00 $75.00 Property Tax or 50% of annual property tax rate, whichever amount is greater
$13,500.01 - $14,500.00 $75.00 Property Tax or 60% of annual
property tax rate, whichever amount is
greater
$14,500.01 - $15,500.00 $75.00 Property Tax or 70% of annual
property tax rate, whichever amount is
greater
$15,500.01 - $16,500.00 $75.00 Property Tax or 80% of annual
property tax rate, whichever amount is
greater
$16,500.01 - $17,500.00 $75.00 Property Tax or 90% of annual
property tax rate, whichever amount is
greater
$17,500.01 and over Full amount of annual Property Tax
rate
B. Total 2009 gross
earnings of all residents at the property must be within the preceding scale to
apply.
C. Proof of Income -
Certified copy of previous year's income tax return and/or statement of
earnings from source of income satisfactory to Council.
D. Affidavit - Must
be witnessed by a Justice of the Peace or Commissioner of Oaths.
E. All 2010
applications must be received before December 31, 2010 and apply to the year
2010 only.
F. These
requirements apply to personal residence only; and it must be occupied by
applicant.
G. Liable amount of
Property Tax must be paid by taxpayer prior to approval.
BUSINESS TAX
a. 5.1% (51.0
mills) Rent-A-Car Agencies
b. 8.0% (80.0
mills) Banks, Credit Unions, Finance Companies
c. 3.1% (31.0
mills) Mail Order Companies, Pole Yards
d. 2.1% (21.0
mills) Automotive Sales Lots, Broadcasting Companies,
Newspapers,
Concrete Plants, Department Stores/Dispensaries, Warehousing with no employees
on site, Grocery Store/Dispensaries
e. 1.6% (16.0 mills) Airline Ticket
Offices, Barber Shops, Beauty Shops, Jewelry Stores, Drug Stores, Grocery
Stores, Funeral Homes, Restaurants, Lounges, Hotels, Salvage Yards, Service
Stations with Auto Sales, Travel Agencies, Video Shops
f. 1.1% (11.0
mills) Fitness Centres
g. 0.4% (4.0
mills) Service Clubs
h. 0.65% (6.5
mills) Industrial Manufacturing Companies
i. 6.0% (60.0 mills) Oil Companies, Tank Farms
j. 3.0% (30.0
mills) Service Stations with Convenience Store
k. 2.5% (25.0
mills) Professional Offices; Insurance Offices
l. Businesses
which operate less than 12 months:
$1,500
m. 1.2% (12.0
mills) All other businesses, including but not limited to:
Bed and
Breakfasts, Construction Companies, Day Care Centres, Flower Shops, Hospitality Homes
(ii) The
business tax shall be set at the rate of 2.5% of gross revenue for
Cablevision
Companies, Utility Companies, Power Companies, and
Telephone
Companies.
(iii) Where the
real property tax is not applicable to a business because
it has no
fixed place of business, the business tax shall be set at the
minimum
rate of 0.5% of the gross revenue of the business as set
forth in
the Municipalities Act, Chapter M-24.
(iv) Where the
amount of tax calculated under (i), (ii), or (iii) above is
less than
$75, the minimum business tax shall be set at $75. New
businesses
operating in the Town are required to notify the Town
Office and
register for business tax prior to operating.
All business
tax is due
January 1st, or from the date the businesses commence.
POLL TAX $150.00
WATER AND SEWER RATES
Residential:
Water and Sewer $ 28.00 per month
Commercial:
Category I - Commercial General $ 54.00 per month
Category II - Restaurants, bars,
public
toilets, garages
with car
wash $105.00 per month
Category III - establishments using
water cooling
systems including
industrial
users $200.00 per month flat rate, or
metered
$105.00 per month, or $0.75 per 1,000
gallons used, whichever is greater
Category IV – Hotels $1,000
flat rate plus 2 mills of assessed
value
Ships' Water $ 55.00
service charge, plus $1.32
per ton of water
supplied
Provincial Government Buildings 6.5 mills of assessed value
Connection Fees:
Residential $1,500.00
Commercial $1,250.00
PERMIT FEES
New Residences:
$ 75.00
Residential Alterations, Additions,
Accessory Buildings, Fencing and
Demolitions
$ 10.00
Industrial or Institutional $ 8.00 per $1,000 of value of
work
being carried out
Commercial:
Signs $ 10.00
Minor Repairs,
ie. painting Complimentary
Value up to
$25,000.00 $100.00
Value $25,000.01
to $50,000.00 $200.00
Value over
$50,000.01 $ 4.00 per $1,000 of value of
work
being carried out
Permit Renewal Fee $ 5.00
Mobile Canteen Operators $200.00 per year
or $50.00
per
month or $10.00 per day
Roadside Vendor $ 20.00 per day or $300.00 per
year
Occupancy Permits:
Residential $ 10.00
Commercial $ 25.00
Commercial Vehicle Permits in
Residential Areas $
25.00
The first $25.00 of all permit fees is non-refundable.
SALES FROM VEHICLES $500.00 per year
TAXICAB LICENSE $ 30.00
TAXI DRIVERS' LICENSE $ 10.00
TOWING CHARGES AND
IMPOUNDMENT
FEES Equivalent to amount charged by towing
company
DOG/CAT LICENCES
(for life of animal and non-transferrable) $ 5.00
DOCUMENTS, NON-CONSTRUCTION
RELATED INSPECTIONS, AND
RESEARCH REPORTS $ 25.00
CHEQUES RETURNED BY THE
BANK $ 20.00 plus the current bank service charge
per cheque returned
INTEREST
ON TAXES 1% monthly on
all taxes that remain unpaid after the Due Date
TAX CERTIFICATE $25.00
per certificate
Carolyn Lidstone
TOWN CLERK
